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Book
Klaus Vogel on double taxation conventions
Authors: ---
ISBN: 9789403513003 9789403512846 9789403512921 9789403535227 9789403535234 9403513004 9403535229 9403535237 Year: 2022 Publisher: Alphen aan den Rijn Wolters Kluwer

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Abstract

Keywords

internationale belastingverdragen --- conventions fiscales internationales --- dubbele belasting --- belastingovereenkomst --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- comhaontú cánach --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- Tax law --- Germany --- Double taxation --- Double imposition --- Treaties. --- Conventions. --- Traités. --- Comparative law --- Droit comparé


Book
Tax treaty residence of entities
Author:
ISBN: 9789403513010 9789403513058 9789403513119 Year: 2019 Publisher: Alphen aan den Rijn Wolters Kluwer

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It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD MC – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition.

Keywords

belastingovereenkomst --- verblijfplaats --- zetel --- székhely --- sediu central --- uffiċċju prinċipali --- hjemsted --- Unternehmenssitz --- sedež podjetja --- седиште --- peakontor --- matična kuća --- galvenais birojs --- head office --- siège social --- siedziba firmy --- ústredie spoločnosti --- pääkonttori --- zyra qendrore --- sede sociale --- buveinė --- έδρα της εταιρείας --- huvudkontor --- sede social --- главна кантора --- ústředí firmy --- sede aziendale --- дирекција --- vállalkozás székhelye --- siège de l'entreprise --- νομική έδρα --- uffiċċju reġistrat --- sede de empresa --- létesítő okirat szerinti székhely --- bejegyzett székhely --- hovedkontor --- Geschäftssitz --- sede della società --- sediu social --- maatschappelijke zetel --- zetel van de onderneming --- centrála --- direkcija --- bolags huvudkontor --- registered office --- virksomheds hjemsted --- ředitelství --- siège de la société --- sede dell'impresa --- zyrë e regjistruar --- hovedsæde --- oficialioji būstinė --- Gesellschaftssitz --- ubicazione sociale --- registrijärgne asukoht --- pagrindinė būstinė --- selskabs hjemsted --- kaupparekisteriin merkitty toimipaikka --- juridiskā adrese --- bolagssäte --- társaság székhelye --- zetel van de maatschappij --- главна канцеларија --- siège juridique --- glavno sjedište --- главно седиште --- sede jurídica --- juridische zetel --- sede de sociedade comercial --- Firmensitz --- cég székhelye --- sede de la empresa --- sede de la sociedad --- glavni ured --- sede legale --- έδρα της επιχείρησης --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- résidence --- residenza --- elukoht --- opholdssted --- sídlo --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- coinbhinsiún cánach --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- Tax law --- ceannoifig --- áit chónaithe


Book
EU VAT compass
Authors: --- ---
ISBN: 9789087227081 9087227086 9789087228392 9789087227531 9789087225995 9789087225193 9789087224615 9789087223946 9789087223236 9789087222376 9789087221997 9789087221461 9789087220990 9789087220792 9789087220617 Year: 2009 Publisher: Amsterdam IBFD

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Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass is an essential source of reference for all those actively working or interested in EU VAT (Source: publisher's website)

Keywords

VAT --- European tax cooperation --- tax convention --- europska porezna suradnja --- európska daňová spolupráca --- Europos mokestinis bendradarbiavimas --- ευρωπαϊκή φορολογική συνεργασία --- evropsko sodelovanje na področju davkov --- europæisk skattesamarbejde --- bashkëpunimi tatimor europian --- eurooppalainen veroyhteistyö --- Europese fiscale samenwerking --- europeiskt skattesamarbete --- cooperación fiscal europea --- cooperazione fiscale europea --- europejska współpraca podatkowa --- Eiropas nodokļu līdzdalība --- европейско данъчно сътрудничество --- Euroopa maksukoostöö --- coopération fiscale européenne --- kooperazzjoni Ewropea dwar it-taxxi --- cooperare fiscală europeană --- európai adóügyi együttműködés --- steuerliche Zusammenarbeit in Europa --- европска сарадња у области пореза --- cooperação fiscal europeia --- Европска даночна соработка --- evropská daňová spolupráce --- daňová spolupráce v EU --- europäische Zusammenarbeit in Steuersachen --- belastingsamenwerking --- daňová spolupráce v Evropě --- соработка во фискалните политики --- европска фискална сарадња --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- belastingovereenkomst --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- coinbhinsiún cánach --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- Value-added tax --- Law and legislation --- comhar cánach Eorpach --- Value-added tax - Law and legislation - European Union countries


Book
EU tax law : a handbook
Author:
ISBN: 9783406743955 9781509964741 9783848783595 3406743951 Year: 2022 Publisher: München, Germany : Oxford, United Kingdom : Baden-Baden, Germany : Beck ; Hart ; Nomos,

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Keywords

Steuerrecht. --- Steuerrecht --- Taxation --- Income tax --- Corporations --- Tax administration and procedure --- Droit fiscal --- Impôt sur le revenu --- Sociétés --- Impôt --- Law and legislation --- Droit. --- Impôts --- Administration et procédure. --- Europäische Union. --- Europäische Union --- European Union countries --- Pays de l'Union européenne. --- international tax law --- tax system --- tax convention --- европско даночно право --- меѓународно двојно оданочување --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- belastingovereenkomst --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- comhaontú cánach --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- Impôt sur le revenu --- Sociétés --- Impôt --- Impôts --- Administration et procédure. --- Europäische Union. --- Europäische Union --- Pays de l'Union européenne.


Book
Special Features of the UN Model Convention.
Authors: ---
ISBN: 9783707341249 3707341240 Year: 2019 Volume: 117 Publisher: Wien : Linde Verlag

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Abstract

Keywords

verenigde naties --- belastingovereenkomst --- oeso landen --- belasten van de digitale economie --- verrekenprijzen --- beskatning af den digitale økonomi --- tassazzjoni tal-ekonomija diġitali --- tassazione dell'economia digitale --- impozitarea economiei digitale --- oporezivanje digitalnoga gospodarstva --- obdavčitev digitalnega gospodarstva --- taxation de l’économie numérique --- zdaňovanie digitálneho hospodárstva --- оданочување на дигиталната економија --- данъчно облагане на цифровата икономика --- φορολόγηση της ψηφιακής οικονομίας --- skaitmeninės ekonomikos apmokestinimas --- digital economy taxation --- zdanění digitální ekonomiky --- beskattning av den digitala ekonomin --- nodokļu uzlikšana digitālajā ekonomikā --- digitaalitalouden verottaminen --- tributação da economia digital --- digitaalmajanduse maksustamine --- Besteuerung der digitalen Wirtschaft --- fiscalidad de la economía digital --- a digitális gazdaság adóztatása --- opodatkowanie gospodarki cyfrowej --- φορολογία της ψηφιακής οικονομίας --- данъчно облагане на цифровия сектор --- digitaalmajanduse maksud  --- digiverotus --- taxation of the digital economy  --- fiscalidad digital  --- skaitmeninės ekonomikos mokesčiai  --- belasting van de digitale economie  --- tassazione del digitale  --- zdaňovanie digitálnej ekonomiky  --- digitālās ekonomikas aplikšana ar nodokļiem --- digitale belasting --- digitalno obdavčenje  --- digitalno oporezivanje  --- digital beskatning --- opodatkowanie działalności cyfrowej  --- a digitális gazdaság megadóztatása --- digitalouden verotus --- ESAO valstis --- paesi membri dell’OCSE --- vendet e OECD-së --- zemlje OECD-a --- OECD maad --- pajjiżi tal-OECD --- държави от ОИСР --- země OECD --- OECD-lande --- države OECD --- држави членки на ОЕЦД --- krajiny OECD --- OECD-maat --- EBPO šalys --- земље OECED --- países de la OCDE --- OECD-országok --- țări OCDE --- OECD-länder --- kraje OECD --- OECD-Staaten --- países OCDE --- χώρες του ΟΟΣΑ --- pays de l'OCDE --- OECD countries --- landen van de OESO --- země Organizace pro hospodářskou spolupráci a rozvoj --- OECD riigid --- pays de l'Organisation de coopération et de développement économiques --- zemlje Organizacije za ekonomsku suradnju i razvoj --- Țări din cadrul Organizației de Cooperare și Dezvoltare Economică --- страни от Организация за икономическо сътрудничество и развитие --- држави членки на Организацијата за економска соработка --- OECD-Länder --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- coinbhinsiún cánach --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- ONZ --- UNO --- OZN --- JTO --- YK --- ОУН --- ONU --- FN --- ANO --- ΟΗΕ --- Organizacija Ujedinjenih naroda --- ÜRO --- ООН --- OKB --- ОН --- OSN --- United Nations Organisation --- UN system --- Společnost národů --- sistema de las Naciones Unidas --- Egyesült Nemzetek --- Förenta nationerna --- Förenta nationernas organisation --- Organizația Națiunilor Unite --- Ühinenud Rahvaste Organisatsiooni süsteem --- ANO sistēma --- Организација уједињених нација --- Ηνωμένα Έθνη --- систем на ОН --- Yhdistyneiden Kansakuntien järjestelmä --- Spojené národy --- Kombet e Bashkuara --- Verenigde Naties --- United Nations --- Организация на обединените нации --- Οργανισμός Ηνωμένων Εθνών --- Apvienoto Nāciju Organizācija --- Ühinenud Rahvaste Organisatsioon --- United Nations system --- Egyesült Nemzetek Szervezete --- систем на Обединетите нации --- система на ООН --- OUN --- De Forenede Nationer --- Jungtinės Tautos --- sistemi i Kombeve të Bashkuara --- Organizacija združenih narodov --- FN-systemet --- sistema das Nações Unidas --- VN-systeem --- Naciones Unidas --- Organizata e Kombeve të Bashkuara --- sistem Združenih narodov --- Nazioni Unite --- System der Vereinten Nationen --- organen Verenigde Naties --- Jungtinių Tautų Organizacija Jungtinės Tautos --- systeem van de Verenigde Naties --- Sociedad de Naciones --- Nations unies --- Organisation des Nations unies --- NN.UU. --- agendy ONZ --- Organizace spojených národů --- Organización de las Naciones Unidas --- sistema delle Nazioni Unite --- Système des Nations unies --- Sistemul Națiunilor Unite --- sistemi i OKB-së --- Apvienotās Nācijas --- Jungtinių Tautų sistema --- systém OSN --- Организација на обединетите нации --- Nações Unidas --- σύστημα των Ηνωμένων Εθνών --- Yhdistyneet Kansakunnat --- az Egyesült Nemzetek rendszere --- system Narodów Zjednoczonych --- Organisation der Vereinten Nationen --- Vereinte Nationen --- Organizzazione delle Nazioni Unite --- Organizácia Spojených národov --- United Nations Organization --- prix de transfert --- Double taxation --- International business enterprises --- Treaties --- Taxation --- cánachas ar an ngeilleagar digiteach --- tíortha OECD --- Eagraíocht na Náisiún Aontaithe --- Double taxation - Treaties --- International business enterprises - Taxation --- OESO-landen --- VN


Book
Tax Treaty Case Law around the Globe 2020
Authors: --- --- --- --- --- et al.
ISBN: 9789087227111 9783707344424 3707344428 9087227116 9783709411919 9789087227128 3709411912 9789087227135 9087227132 9783709411926 9087227124 3709411920 Year: 2021 Publisher: Amsterdam : IBFD

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Abstract

This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool.

Keywords

belasting --- belastingverdragen --- jurisprudentie --- cásdlí --- sodna praksa --- судска пракса --- case-law --- giurisprudenza --- jurisprudență --- съдебна практика --- судска практика --- każistika --- jurisprudência --- soudcovské právo --- Rechtsprechung --- prípadové právo --- pretsedendiõigus --- jurisprudence --- retspraksis --- νομολογία --- orzecznictwo --- praktikë gjyqësore --- sudska praksa --- esetjog --- rättspraxis --- teismų praktika --- oikeuskäytäntö --- jurisprudencia --- tiesu prakse --- teismų teisė --- case law --- преседан --- precedents --- ítélkezési gyakorlat --- jurisprudencija --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- impôt --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- convention fiscale --- tax convention --- international tax law --- OECD --- EBPO --- ECFE --- ΟΟΣΑ --- ESAO --- OCDE --- OCSE --- ОИСР --- ОЕЦД --- OESO --- Ekonomiskās sadarbības un attīstības organizācija --- Οργανισμός Ευρωπαϊκής Οικονομικής Συνεργασίας --- Organizacija za gospodarsko sodelovanje in razvoj --- Organizzazione per la cooperazione e lo sviluppo economici --- Organisation für wirtschaftliche Zusammenarbeit und Entwicklung --- Организация за икономическо сътрудничество и развитие --- Οργανισμός Οικονομικής Συνεργασίας και Ανάπτυξης --- Organisation for Economic Cooperation and Development --- An Eagraíocht um Chomhar Eacnamaíochta Eorp --- Organização de Cooperação e de Desenvolvimento Económico --- An Eagraíocht um Chomhar agus Forbairt Eacnamaíochta --- Organización Europea de Cooperación Económica --- OEEC --- Organizzazzjoni għal Kooperazzjoni u Żvilupp Ekonomiku --- Organizzazione europea di cooperazione economica --- Organisationen för europeiskt ekonomiskt samarbete --- Organisationen för ekonomiskt samarbete och utveckling --- Organización de Cooperación y Desarrollo Económicos --- Organisation für europäische wirtschaftliche Zusammenarbeit --- Organizace pro hospodářskou spolupráci a rozvoj --- OBEE --- Taloudellisen yhteistyön ja kehityksen järjestö --- Организација за привредну сарадњу и развој --- Organisationen for Økonomisk Samarbejde og Udvikling --- OEES --- Organisationen for Europæisk Økonomisk Samarbejde --- Organizata për Bashkëpunim Ekonomik Europian --- Organizata për Bashkëpunim Ekonomik dhe Zhvillim --- Organisation for European Economic Cooperation --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Majanduskoostöö ja Arengu Organisatsioon --- Organizația pentru Cooperare și Dezvoltare Economică --- Организација за економска соработка и развој --- Organização Europeia de Cooperação Económica --- OECE --- Organisation européenne de coopération économique --- ΟΕΟΣ --- Organizácia pre hospodársku spoluprácu a rozvoj --- Organisation de coopération et de développement économiques --- Organisatie voor Europese Economische Samenwerking --- Organizacja Współpracy Gospodarczej i Rozwoju --- Gazdasági Együttműködési és Fejlesztési Szervezet --- Ekonominio bendradarbiavimo ir plėtros organizacija --- Organizacija za ekonomsku suradnju i razvoj --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- belastingovereenkomst --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- coinbhinsiún cánach --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- Double taxation. --- Taxation --- Law and legislation. --- cáin --- dlí cánach idirnáisiúnta --- Double taxation --- Comparative law --- Droit fiscal international --- Double imposition --- Droit comparé --- Law and legislation --- Treaties --- Conventions --- Taxation - Law and legislation. --- Traités


Book
The legal status of extrinsic instruments for the interpretation of tax treaties
Author:
ISBN: 9789087227388 9789087227401 9789087227395 Year: 2021 Publisher: Amsterdam IBFD

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Abstract

National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not – or not necessarily – incorporated into an actual tax treaty, but are “extrinsic” to it. This book thoroughly analyses the legal status of extrinsic instruments under public international law in a critical, integrated and original manner, with the OECD Commentaries and Transfer Pricing Guidelines as central elements. Starting with a detailed historical evolution of model conventions and commentaries, the book empirically studies the OECD Commentaries and their interrelationship with other extrinsic instruments, relying on treaty practices in Belgium, the Netherlands and the United States. It then critically investigates the various methods and concepts offered by public international law to assess their impact on the interpretation of tax treaties.

Keywords

publiek recht --- belastingovereenkomst --- transfer pricing --- OESO --- EBPO --- ECFE --- ΟΟΣΑ --- ESAO --- OCDE --- OCSE --- ОИСР --- ОЕЦД --- OECD --- Ekonomiskās sadarbības un attīstības organizācija --- Οργανισμός Ευρωπαϊκής Οικονομικής Συνεργασίας --- Organizacija za gospodarsko sodelovanje in razvoj --- Organizzazione per la cooperazione e lo sviluppo economici --- Organisation für wirtschaftliche Zusammenarbeit und Entwicklung --- Организация за икономическо сътрудничество и развитие --- Οργανισμός Οικονομικής Συνεργασίας και Ανάπτυξης --- Organisation for Economic Cooperation and Development --- An Eagraíocht um Chomhar Eacnamaíochta Eorp --- Organização de Cooperação e de Desenvolvimento Económico --- An Eagraíocht um Chomhar agus Forbairt Eacnamaíochta --- Organización Europea de Cooperación Económica --- OEEC --- Organizzazzjoni għal Kooperazzjoni u Żvilupp Ekonomiku --- Organizzazione europea di cooperazione economica --- Organisationen för europeiskt ekonomiskt samarbete --- Organisationen för ekonomiskt samarbete och utveckling --- Organización de Cooperación y Desarrollo Económicos --- Organisation für europäische wirtschaftliche Zusammenarbeit --- Organizace pro hospodářskou spolupráci a rozvoj --- OBEE --- Taloudellisen yhteistyön ja kehityksen järjestö --- Организација за привредну сарадњу и развој --- Organisationen for Økonomisk Samarbejde og Udvikling --- OEES --- Organisationen for Europæisk Økonomisk Samarbejde --- Organizata për Bashkëpunim Ekonomik Europian --- Organizata për Bashkëpunim Ekonomik dhe Zhvillim --- Organisation for European Economic Cooperation --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Majanduskoostöö ja Arengu Organisatsioon --- Organizația pentru Cooperare și Dezvoltare Economică --- Организација за економска соработка и развој --- Organização Europeia de Cooperação Económica --- OECE --- Organisation européenne de coopération économique --- ΟΕΟΣ --- Organizácia pre hospodársku spoluprácu a rozvoj --- Organisation de coopération et de développement économiques --- Organisatie voor Europese Economische Samenwerking --- Organizacja Współpracy Gospodarczej i Rozwoju --- Gazdasági Együttműködési és Fejlesztési Szervezet --- Ekonominio bendradarbiavimo ir plėtros organizacija --- Organizacija za ekonomsku suradnju i razvoj --- Transferpreis --- prezzi di trasferimento --- praghsáil aistrithe --- prezzar tat-trasferimenti --- transferkosten --- iekšējo cenu noteikšana --- трансферна цена --- pervedimo kainodara --- precio de transferencia --- överföringspris --- transferne cene --- πλασματική τιμολόγηση --- üleandehind --- transferové ceny --- custo de transferência --- cena transferowa --- transzferár --- цена на трансфер --- siirtohinta --- evaluarea prețului în vederea transferului --- prix de transfert --- cijena transfera --- çmime transferuese --- overførselsudgift --- účtování vnitropodnikových cen --- transfert prices --- transferní ceny --- tecnica dei prezzi di trasferimento --- вештачки трансфер на добивка --- iekšējo norēķinu izcenojumi --- trasferimento fittizio di utili --- precio de cesión --- трансфер на добивка --- átvitelre vonatkozó árképzés --- υπερτιμολόγηση --- transferna cijena --- nadhodnocování ceny transferu --- υποτιμολόγηση --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- comhaontú cánach --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- veřejné právo --- e drejtë publike --- javno pravo --- diritto pubblico --- avalik õigus --- δημόσιο δίκαιο --- publiskās tiesības --- julkisoikeus --- direito público --- dritt pubbliku --- offentlig rätt --- Derecho público --- offentlig ret --- public law --- viešoji teisė --- öffentliches Recht --- közjog --- dlí poiblí --- drept public --- јавно право --- verejné právo --- droit public --- prawo publiczne --- публично право --- Staatsrecht --- államjog --- tax authorities --- international law --- међународно право --- kansainvälinen oikeus --- nemzetközi jog --- droit international --- международно право --- internationaal recht --- rahvusvaheline õigus --- tarptautinė teisė --- direito internacional --- international ret --- διεθνές δίκαιο --- dritt internazzjonali --- internationales Recht --- меѓународно право --- međunarodno pravo --- internationell rätt --- diritto internazionale --- dlí idirnáisiúnta --- prawo międzynarodowe --- e drejtë ndërkombëtare --- Derecho internacional --- drept internațional --- medzinárodné právo --- mednarodno pravo --- starptautisko tiesību akti --- mezinárodní právo --- меѓународно процесно право --- меѓународна постапка --- internationale procedure --- меѓународни судови --- starptautiskās tiesības --- starptautisko tiesību normas --- procedura internazionale --- меѓународни договори --- internationales Prozessrecht --- internationales Prozeßrecht --- mokesčių administratorius --- даночна управа --- administration fiscale --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- údaráis chánach --- administração fiscal --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- Law of treaties --- Tax law

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